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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular Aspects: Child Care - CCRO contacted the Child Care Provider

If the CCRO has made contact with the child care provider they will probably provide information that either supports or contradicts the original claim. See CCM6350 if the child care provider refuses to supply information.

If the CCRO has been able to contact the child care provider the SIP will include a report of the details.

Child care provider’s information supports the original claim

In pre-award cases, if:

  • there are no other risks - the case will not be pursued and the award will be put into payment
  • there are other serious risks - the CCRO will probably refer the case to the CCO for a pre-award examination, see CCM4090 
  • there are other risks but they are not serious - the CCRO will put the award into payment and may refer the case to the CCO for a post-award examination, see CCM4180 

In post award and enquiry cases, if:

  • there are no other risks - the case will not be pursued
  • there are other risks - the CCRO will evaluate the remaining risks and decide whether to refer the case to the CCO

Child care provider’s information contradicts the original claim

In pre-award cases the CCRO will not put the award into payment but refer the case for a pre-award examination, see CCM4090 for general guidance and CCM6420 for the specific action to take in these cases.

In post award and enquiry cases the CCRO will refer the case to the CCO. See CCM6420 for the action to take as well as following the general guidance in Chapters 4, 5 and 12.